Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined deficiencies in the petitioner's income tax in the years and amounts as follows:
Year Deficiency 1953 .................... $196.48 1954 .................... 84.20 1955 .................... 130.39
The issues are (1) whether the respondent erred in his determination of the basis for depreciation of a rental...
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